Alpha Co. loans 10,000 RON to its subsidiary Delta Co. on 1 January 2019, for 5 years, at an interest rate of 10% of any unpaid balance. The loan is to be repaid in equal shares at the end of each year, the same for the interest. Regarding the interest, on 31.12.2020, Alpha Co. will journalise:

choose

5121 = 2671 2,800 RON

2672 = 766 800 RON

5121 = 267 2,500 RON

2671 = 5121 10,000 RON